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The Authorised Investment Funds (Tax) Regulations 2006
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This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Authorised Investment Funds (Tax) Regulations 2006 No. 964
Continuing validity of residence declarations
82.—(1) This regulation applies if—
(a)before the transfer date, a unit holder has made a residence declaration to the trustees of the target trust, and
(b)immediately before the transfer date, the trustees of the target trust treated the residence declaration as valid.
(2) The acquiring company may treat the residence declaration as valid.
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